Tips for filing VAT returns correctly in Spain

Tax season often brings plenty of questions — and many people don’t know where to start.

VAT (Value Added Tax) is one of the main taxes paid in Spain. That’s why it’s essential to understand how to file your VAT return correctly to avoid problems with the Spanish Tax Agency (Agencia Tributaria).

Who has to file the quarterly VAT returns?

A key question is: Am I required to submit VAT returns?

Well, as an answer to this question we have three possible scenarios:

Being obliged to submit the VAT declaration on a quarterly basis. This applies to most entrepreneurs and self-employed professionals.
Having to make a monthly presentation. This applies to large companies and consolidated groups and also to SMEs and freelancers under REDEME (Monthly VAT Refund Regime). All of them keep their records electronically through the Immediate Supply of Information (SII).
Not having to file a VAT declaration. This only occurs in cases where business owners or professionals carry out exempt activities exclusively.

Once this question has been answered, let’s see when the VAT return must be filed.

Deadlines for filing the quarterly VAT return

Since most taxpayers file quarterly, let’s look at the deadlines for those who file using Form 303, such as entrepreneurs and self-employed professionals.

They must file their VAT returns within the following deadlines:

First quarter. The deadline is from April 1 to 20, with April 15 as the deadline if you wish to make a direct debit payment.
Second quarter. The dates are from July 1 to 20, unless you wish to pay by direct debit, which you will have to do before the 15th.
Third quarter. The period is from October 1 to 20, with the direct debit period ending on the 15th.
Fourth quarter. It is a little longer, from January 1 to 30 of the following year, or January 25 if paying by direct debit.

The deadline may be extended to the next business day if the last day for filing is a Saturday, Sunday or public holiday. In general, the direct-debit deadline is extended by the same number of days, but exact dates may vary each year — it’s best to check the Tax Calendar published annually by the Agencia Tributaria.

How to file quarterly VAT returns

Since the 2023 tax year, paper filing for Form 303 has been abolished.
Now, all VAT returns must be submitted electronically via the Spanish Tax Agency’s e-Office (AEAT).

You will have to identify yourself and sign with one of the following options:

Digital certificate. Legal entities and individuals can have it. The one included in the electronic ID card is valid.
The Cl@ve system. This option is exclusively for individuals.
Authorized representative or tax advisor must be registered in the electronic power-of-attorney census (Form 036 or 255).

The AEAT’s online platform offers direct filing with automatic validation and contextual help, making the process quick and straightforward.

What VAT can you deduct?

The amount you owe is the difference between output VAT (the VAT you charge on your invoices) and input VAT (the VAT you pay on your purchases). However, not all expenses can be deducted.

In order to include VAT in your quarterly return, you must meet the following requirements:

You can only deduct VAT in proportion to your apportionment. If your activity involves operations that give rise to deductions, together with others that do not give rise to deductions, you can only deduct a portion of them and must apply the pro rata rule.
The acquired asset or right must be recorded in the accounting records. One of the main obligations of every company is to keep a record of invoices, which must include all those that are eligible for deduction.
For goods and services used for business or professional needs and others that are not, there are special rules. Partial deduction rules apply (e.g., company vehicles or utility expenses).
You must keep a valid, complete invoice as proof (simplified receipts or small tickets aren’t enough except for minor amounts).

If you are under the SII system, the deduction of input VAT depends on the electronic registration of invoices within the legal deadlines — currently four calendar days from the accounting record (with some end-of-month or weekend exceptions).

What to Prepare Before Filing Your Quarterly VAT Return

Before you start filling out the quarterly VAT return (Form 303) you must have prepared:

All income and expenses related to the professional activity of the corresponding quarter.
Tax details of the business or individual. These include name, surname, company name and NIF, fiscal address, etc.

If you are filing on behalf of a client (as an accounting firm or advisor), ensure the electronic authorization or power of attorney is up to date.

Possible results of the quarterly VAT declaration

The result of the quarterly VAT declaration, once the income and expense invoices have been submitted, is the difference between them.

There may be different situations:

Positive result: income exceeds expenses — you must pay the resulting amount to the Tax Agency.rofits greater than expenses.
Negative result: expenses exceed income — no payment is due. The amount can be carried forward to offset future quarters or refunded at year-end (or monthly if under REDEME).
Zero result: output VAT equals input VAT.

In Summary

Most business owners and professionals are required to file their VAT return quarterly, within the deadlines set by the Tax Agency. These returns are filed online via the AEAT’s website, including all income and expense records from the business’s accounting. Finally, the result may be a payable or a refund. The outcome will determine whether you owe money to the Tax Agency or are entitled to a refund — depending on whether your income or expenses were higher during the quarter.

Further information

This article is part of our service Business consulting. Visit this section where you will find all the useful information on this topic, including a complete guide on How to start a business in Spain as a foreigner.

Solve your doubts

✅ Our staff speaks perfectly Spanish, Valencian, English and German with what will be able to communicate with us in your own language and thus clearly resolve your queries.

📍 Denia – Plaza del Convento, 6 – Mezzanine floor door B
📍 Valencia – Calle Creu Roja, 1 – Block 6, Floor 1, door 10 (* only by appointment)

✉📞 Contact: info@firmalex.com – Tel. +34 966 421 416 – Whatsapp +34 622 497 615